v3.25.2
INCOME TAXES (Tables)
12 Months Ended
Jun. 30, 2025
Income Tax Disclosure [Abstract]  
Schedule of effective income tax rate reconciliation
        
   2025   2024 
Expected income tax benefit at statutory rate  $(500,000)  $(2,455,000)
State taxes, net of federal benefit   (87,000)   (428,000)
Permanent differences and other       4,000 
Expiration of net operating allowances   170,000    371,000 
Change in valuation allowance   417,000    2,508,000)
Income tax benefit  $   $ 
Schedule of deferred tax assets
        
   2025   2024 
NOL carryforwards (Federal and State)  $6,905,000   $8,936,000 
Stock-based compensation   5,659,000    5,451,000 
Impairment   3,673,000    3,673,000 
Business interest   454,000    377,000 
Deferred compensation   (719,000)   (641,000)
Capitalized research and development   49,000    49,000 
Gross deferred tax assets   16,021,000    17,845,000 
Valuation allowance   (16,021,000)   (17,845,000)
Net deferred tax assets  $   $